AREVA T AND D INDIA LIMITED Vs. CCE

JUDGEMENT

(1.) WE heard both sides on the stay petition for a while and thereafter felt that the appeal can be finally disposed of on a short point and accordingly, we waive pre -deposit of the dues and proceed to dispose of the appeal finally.

(2.) THE relevant facts, in brief, are as follows -

(3.) LEARNED DR submits that to avail the benefit of Notification No. 32/2004 the conditions stipulates thereunder require to be fulfilled; as the appellant are availing the benefit, responsibilities is on them to prove that the conditions are fulfilled. The manner of fulfilling the condition has been prescribed by the instructions dated 27 July 2005 the latest instructions dated 21.8.2008 relaxing the conditions of endorsement in the consignment note should be applied for the period from January 2005 to July/August 2005 only.